Opinion of Mrs Advocate General Rozès

Mr President,

Members of the Court,

This request for a preliminary ruling has been referred to you by the Bundesfinanzhof (Federal Finance Court). The reference should be seen against the background of the last stage of a longstanding dispute between Chem-Tec B. H. Naujoks, Koblenz, and the Hauptzollamt (Principal Customs Office) for that city.

The facts are as follows:

The first question raised by the Bundesfinanzhof relates to the scope of tariff heading 35.06. More precisely, it seeks to ascertain whether that heading may apply to a product described as adhesive paper strip or as strip, of unvulcanized synthetic rubber wound on to a spool and consisting of a double-sided adhesive strip and a strip of paper (treated with silicone) separating the adhesive surfaces which is intended to be peeled off when the adhesive strip is applied.

The second question seeks to ascertain whether or not the product at issue satisfies the requirements embodied in the phrase put up for sale by retail (...) in packages not exceeding a net weight of 1 kg characteristics which an adhesive product must display in order to be classified in subheading 35.06 B. The Bundesfinanzhof is particularly anxious for the Court to determine whether the product at issue fulfils those conditions by reason only of the fact that the glue (Klebstoff) along the entire length of the adhesive strip is joined to a paper strip which then constitutes the packaging or whether the adhesive strips must be contained in special packages in compliance with the required weight limit and in addition be marked as an adhesive by written indications.

In conclusion, I propose that the Court should rule that:

1 Translated from the French.

2 Translator's note: The words in square brackets do not appear in the English text.